https://www.taxtmi.com/caselaws?id=128417 Inter-State sales turnover under the Central Sales Tax Act was discussed in relation to taxability under Section 8(1) and the limiting effect of Section 8(2), together with the proviso to Section 8(1). Section 8(2) was treated as excluding tax where the corresponding State sales tax law would not tax the same transaction. The proviso to Section 8(1) was construed as referring to the sale transaction itself, not merely the goods in abstract, and any ambiguity in the taxing provision was read in favour of the dealer. The State-law exemption for the relevant purchase transaction was held to extend to the corresponding inter-State sale, so the disputed turnover was not liable to tax and the levy failed. en-us Wed, 31 Jan 1962 00:00:00 +0530 Thu, 04 Apr 2013 18:02:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128417 Inter-State sales turnover under the Central Sales Tax Act was discussed in relation to taxability under Section 8(1) and the limiting effect of Section 8(2), together with the proviso to Section 8(1). Section 8(2) was treated as excluding tax where the corresponding State sales tax law would not tax the same transaction. The proviso to Section 8(1) was construed as referring to the sale transaction itself, not merely the goods in abstract, and any ambiguity in the taxing provision was read in favour of the dealer. The State-law exemption for the relevant purchase transaction was held to extend to the corresponding inter-State sale, so the disputed turnover was not liable to tax and the levy failed. Case-Laws VAT and Sales Tax Wed, 31 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128417